[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce "*($cQ$v  
　　 RzxNbeki[W  
审计词汇英汉对照  RwKdxK+;  
   'r4/e-`pK  
A t,,k  
3XL#0\im?s  
Z LB4m`  
ability to continue as a going concern               持续经营能力 4P'*u mJi  
acceptability                                     可接受性，可接受程度 O9vQ p  
acceptable level of detection risk                     检查风险的可接受水平 ZU85
P0  
acceptance of engagement                       接受委托 ?!;7:VIE  
accepting the engagement for the first time              首次接受委托 >v:y?A,  
access to asset                                         对资产的接触 %4ePc-  
according to                                     根据，依据，依照 2#P*,  
account balance                                账户余额 Z9:
-rcr  
account for                                       对……进行会计处理，核算；解释 q'|rgT  
accounting                                        会计，会计学 B$-R-S6  
accounting advisory serve                        会计咨询服务 G.rrv  
accounting firm                                 会计师事务所 `)` n(B  
accounting information                      会计信息，会计资料 1|RANy  
accounting period                             会计期间 ^.KwcXr  
accounting policies                                   会计政策 MJOz.=CbhR  
accounting professional bodies                 会计职业组织，会计职业团体 4NGA/ G  
accounting records                                   会计记录 [ad@*KFxy3  
accounting responsibility                           会计责任 *;1,5L  
accounting service                             会计服务 _I:~@  
accounting standards                                会计准则 [p{#XwN  
Accounting Standards for Business Enterprises       企业会计准则 T@G?t0  
accounting system                             会计系统 Y'yH;Mz  
accounting treatment                                会计处理
!>v2
i"  
accuracy                                    准确性，精确性 ^=T$&gD  
additional audit procedures                      追加审计程序 W"zab
 
addressee                                         收件人，收信人 |k+8<\  
Administration of State-owned Assets  (the～)     国有资产管理局 $eD.W
 
administrative laws and regulations                 行政法规 nTuJEFn{  
adverse impact                                 不利影响，负面影响 M\sN@+  
adverse opinion                                反对意见 "^4_@ oo  
advisory group                                  咨询组，顾问组 qC}-_u7s
 
agency fee                                        代理费，代理费用 iJ~Zkd  
aggregate                                          总计，合计为…… 21 O'M  
alternation of document and record                 变造文件和记录 >*]Hq.&8  
alternative audit procedures                      替代审计程序，备选审计程序 @{YS}&Q/  
amend                                              修改，修订 } ~h3c
|  
amortisation                                      摊销 }
E0,z  
analytical capacity                             分析能力 !u_Y7i3^  
analytical procedures                               分析性程序 wp#'nO  
annual financial statements                        年度会计报表，年度财务报表 
eAXc:222  
appendix                                          附录，附表 N03HQ
p)g  
applicable                                         适用的 f47Od-\-  
applicable laws and regulations                 适用的法规 [K9'<Qnu  
application systems                                  应用系统 AmaT0tzJC  
apply consistently                              一贯地执行，一贯地实施 :E_g"_  
appropriate                                       适当的，合适的； ERpnuM b  
征用，挪用 0uWR<,]  
appropriate authorization                          适当的授权 '$|[R 98  
appropriateness of audit evidence                    审计证据的适当性 ?3*l{[@J  
approval                                    批准，核准 e<
=cdze  
assertion                                    (会计报表上的)认定；确认 )=5ng-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #bMuvaP~  
asset                                                 资产，财产 fIj|4a+  
asset restructuring                             资产重组 7N-
w eX  
assignment of duties                                 职责的划分 }2(,K[?  
assistant                                     助理，助理人员 K%"5ImM  
associated company                                 联属公司，联营公司 LNrX;{ Z  
association                                        联合，结合；协会，社团 2W/?q!t  
assumption                                       假设，假定 cc#gEm)3C  
at a given date                                         在某一特定时日 99}(~B  
attestation                                         鉴证，公证 *"D3E7AO  
attestation service                             鉴证服务 6,d@p  
audit adjustment                                审计调整 >}!mQpAO  
audit areas                                        审计领域 0o+6Q8q  
audit conclusion                                审计结论 }D7I3]2>  
audit effectiveness                             审计效果 jgbLN/_{  
audit efficiency                                  审计效率 wS4.8iJ  
audit engagement letter                      审计业务约定书 o>/YAX:.!T  
audit evidence                                          审计证据 Cz72?[6  
audit fee                                    审计费 /x5rf  
audit files                                          审计档案 >iD )eB  
audit findings                                     审计中发现的事项 nX(+s*Y+w  
audit implementation stage                        审计实施阶段 }*lUah,@  
audit mark                                        审计标识 %1O;fQL  
audit materiality                                 审计重要性 O) WCW<p  
audit method                                     审计方法 !X"K=zt"  
audit objective                                         审计目标，审计目的 @$LWWTr;  
audit of financial statements                      会计报表审计，财务报表审计 jJuW-(/4[
 
audit opinion                                     审计意见 kB'Fkqwm  
audit period                                      被审计期间，被审计年度 x
/;buW-  
audit plan                                          审计计划 iTag+G4*  
audit planning                                    编制审计计划，制定审计计划，审计计划 *tgnYa[l  
audit planning stage                                  审计计划阶段 u[L`-zI  
audit procedure                                审计程序 3jlh}t>$l  
audit programme                               审计程序表，具体审计计划 !
eEHmRgg4  
audit report                                       审计报告 } w 5l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SILQ  
audit report with a qualified opinion                 有保留意见的审计报告 :lB=Lr)  
audit report with an adverse opinion                否定意见的审计报告 BO~PT,QrF  
audit report with dual dates                      双重日期审计报告 MxGu >r  
audit reporting stage                                 审计报告阶段 Eo#u#IY  
audit responsibility                                   审计责任 4W3\P9p=  
audit results                                      审计结果 |g #K]v  
audit risk                                          审计风险 r :F
  
audit sampling                                          审计抽样 5e$~)
fL  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y}uCP1v  
audit strategies                                  审计策略 EmODBTu+  
audit summary                                         审计总结，审计小结 u86"Y^d#  
audit team                                         审计小组 <Wp QbQM  
audit test                                    审计测试 PI`jExL  
audit trail                                          审计轨迹 =,Dqqf  
audit work                                        审计工作 f}1&HI8r  
audit working paper                                 审计工作底稿 QNARkYY~|  
audited financial statement                        审计会计报表，已审计财务报表 _~*,m#uxJ  
Auditing Guidelines (the～)                      审计规范指南 o(S{VGi,  
auditing standards                             审计准则 R }lsnX<  
audit-oriented working paper                          (审计)业务类工作底稿 p;W.lcO`0  
authorisation                                     授权 NGOqy+Ty{f  
authorisation of transaction                       交易的授权 Gm(b/qDDe  
availability                                         可获得性 0&/b42W  
B Iz ;G*W18  
balance                                      余额；差额；平衡 -5T=:2M  
balance sheet                                    资产负债表 sVJ!FC  
bank                                                 银行 \'9PZ6q{  
bank account                                    银行账户，银行户头 G(~;]xNW+  
bank statement                                 银行对账单 yQ ^($#Yk  
barter transaction                              易货交易，以物换物交易 3:8{"md@2  
basis of audit                                    审计依据 ]p;FZ4-T  
basis of preparation                                (会计报表的)编制基础 7oq[38zB  
book of account                               账目，账簿 ]R=,5kK3  
borrowing                                         借款，贷款，借债 g_G6~-.9I  
branch                                              分支，分支机构，分店 ^_
kJKM,  
brought forward                                (账户余额等的)承上年，承上期，承上页 jcI&w#re  
budget                                              预算 }S3qBQTYL  
building                                      建筑物；大楼 h}]fnA  
business conditions                                  业务情况，经营情况 +reor@h  
business licence                               (企业等的)营业执照 t 0-(U\  
business relation                                业务关系 *Mw_0Y  
WHlYo5?  

呵呵，学下，谢谢分享